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PE Watch: Latest developments and trends, March 2023

09 March 2023

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Tax Alerts, Legislation & Policy, Na...

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Denmark, Ireland, Netherlands, Qatar, Spain, Ukraine

PE domestic lawIreland extends tax treatment of Ukrainians working remotely in IrelandOn 7 February 2023, Irish Revenue issued eBrief No. 028/23 extending its concessional treatment of Ukrainians working remotely in Ireland which was previously outlined in Revenue eBrief No. 090/22. Broadly, eBrief No. 090/22 provided that, in addition to an employment income concession, the Irish Revenue would disregard the presence, for corporation tax purposes, of an employee, director, service provider or agent who would have continued to be present in Ukraine but for the war there.This concession will now apply for the tax year 2023 subject to the qualifying conditions...